Line 31260 – Canada employment amount

Note: Line 31260 was line 363 before tax year 2019.

If you reported employment income in 2021, you can claim on line 31260 of your return, whichever is less:


All income reported at lines 10100 and 10400 is eligible for the Canada employment amount.

The Canada employment amount provides recognition for work-related expenses such as home computers, uniforms and supplies in the public and private sector.

Self-employed individuals are not eligible to claim this amount.


Joe is a cook who received $35,000 in employment income in 2021 which was reported on line 10100 of their return.

Joe can claim $1,257, the maximum amount, on line 31260 of their return.

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